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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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To take the IIA CIA Part 2 Exam, you must:
Be able to complete the certification application and attest to your eligibility requirements.
Apply for and obtain endorsement from your local IIA Institute chapter.
Pass the required certification exam(s).
Have a bachelor's degree or greater from an accredited institution OR have three years (36 months) of professional business experience in internal auditing. You can also qualify for one of the IIA certifications if you're a member of a partner association.
| Section | Objectives |
|---|---|
| Managing the Internal Audit Function | - Quality assurance and improvement program (QAIP) - Internal audit role in governance, risk, and control - Audit plan development and resource management |
| Communicating Results and Monitoring | - Audit report preparation and communication - Issue tracking and follow-up procedures |
| Engagement Planning | - Engagement objectives and scope definition - Audit program design - Risk assessment for audit engagements |
| Engagement Execution | - Control testing and documentation - Audit evidence collection and evaluation - Sampling methods and data analysis |
두 명의 내부 감사인이 파생상품 관련 감사 업무를 수행하고 있습니다. 감사인들은 해당 조직의 회계 책임자와 면담합니다. 회계 책임자는 나중에 최고감사책임자(CAE)에게 감사인들이 파생상품의 기본 개념과 파생상품이 일반적으로 회계에 기록되는 방식을 이해하는 데 몇 시간이 걸렸다고 불평합니다. CAE는 무엇을 더 면밀히 검토했어야 할까요?
Correct Answer: C 🗳️
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다음 중 지시 제어의 예는 무엇입니까?
Correct Answer: B 🗳️
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내부 감사 기능의 감사 계획에는 조직의 사이버 보안 프로토콜에 대한 보증 업무가 포함되어 있습니다. 그러나 업무 수행을 담당한 업무 책임자는 사이버 보안 역량을 갖춘 내부 감사자들이 곧 휴가를 예정하고 있으며 다른 업무에 참여하고 있음을 파악했습니다. 해당 감사자들은 사이버 보안 업무에 참여할 수 없습니다. 다음 중 업무 책임자가 취해야 할 적절한 조치는 무엇입니까?
Correct Answer: B 🗳️
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다음 중 규정 준수 보장 업무의 예는 무엇입니까?
Correct Answer: C 🗳️
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내부 감사자가 조직의 윤리 준수 프로그램의 성숙도를 평가하고 있습니다. 감사자는 조직에 통제 평가 기준으로 사용할 수 있는 충분한 정책 및 절차가 부족하다는 것을 발견했습니다.
다음 중 어떤 조치가 적절합니까?
Correct Answer: C 🗳️
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Internal Audit Engagement
Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version)
Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)
Internal Audit Engagement (IIA-CIA-Part2中文版)
Internal Audit Engagement (IIA-CIA-Part2 Deutsch Version)
Internal Audit Fundamentals
Internal Audit Function (IIA-CIA-Part3 Korean Version)
Internal Audit Function (IIA-CIA-Part3日本語版)
Internal Audit Engagement (IIA-CIA-Part2日本語版)
Internal Audit Function (IIA-CIA-Part3 Deutsch Version)
Internal Audit Fundamentals (IIA-CIA-Part1日本語版)
Internal Audit Function (IIA-CIA-Part3中文版)
Internal Audit Function
Internal Audit Fundamentals (IIA-CIA-Part1中文版)
Internal Audit Engagement (IIA-CIA-Part2 Korean Version)
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